In vehicles used for transporting passengers and/or cargo, such as vans, it is desirable to be able to rearrange the storage space of the vehicle to provide a greater number of seats for passengers when transporting a relatively small cargo and also provide for more cargo space when a smaller passenger load permits an increase of cargo space. The problem of converting passenger space to cargo space and vice versa has been faced in the past, but the solutions left something to be desired, mainly because of the awkwardness of converting prior art storage and seating apparatus, as will be discussed in detail in the following discussion of prior art patents called to the attention of the inventor as a result of a patent search.